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To invoice an Indian software or IT service export, first confirm that the supply qualifies as an export under GST, then issue a service tax invoice with the Rule 46 particulars and the export endorsement that matches your route: payment of IGST or export under bond or letter of undertaking (LUT) without payment of IGST. A foreign customer alone does not establish export status; the contract, recipient, place of supply, payment and relationship between the parties matter.
First identify what you are supplying
Software work does not all receive the same GST classification. The contract and delivery model matter: distinguish work performed for a customer from the supply of a pre-developed product.
| Arrangement | CBIC FAQ treatment | What to examine |
|---|---|---|
| Development, design, programming, customization, adaptation, upgrades, enhancements or implementation | Generally treated as services in the CBIC sectoral FAQ. | What work the contract requires and what the supplier actually delivers. |
| Pre-developed or pre-designed software supplied on storage media or made available through encryption keys | Treated as a supply of goods in the CBIC sectoral FAQ. | Whether the transaction is a product supply or a service, including how access or delivery occurs. |
These examples do not settle every software licence or delivery arrangement. Review the actual contract and facts before choosing the invoice treatment. See the CBIC sectoral FAQ.
Check whether the supply qualifies as an export of services
CBIC’s sectoral FAQ lists five conditions for export of services. All must be met:
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- Two-Part Carbonless Invoice Book: Each invoice book has 50 sets of invoices, each with a white/light yellow section, with the yellow section retained in the invoice book to maintain detailed records.
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- Wraparound Divider Flap: A thick folded cardboard divider is integrated into the back of each invoice book for use between each two-part sales order to prevent the written content from rubbing off on subsequent copies of the invoice, resulting in wasted invoices.
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- Customizable Space: Each invoice book for small business has space at the top to add a company seal or sticker.
- The supplier is located in India.
- The recipient is located outside India.
- The place of supply is outside India.
- The supplier receives payment in convertible foreign exchange.
- The supplier and recipient are not merely establishments of a distinct person under the cited explanation in the IGST Act.
A foreign billing address establishes neither the place of supply nor the other conditions. Place-of-supply analysis depends on the applicable statutory provision and transaction facts. Take particular care with related establishments, intermediary arrangements and mixed supplies; the FAQ’s general observations about IT and IT-enabled services are not a substitute for that analysis.
Choose the export route before preparing the invoice
Official guidance describes two broad zero-rating routes. They differ in whether IGST is paid at export and what refund may be claimed:
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| Route | IGST at export | Refund sought | LUT or bond |
|---|---|---|---|
| Export on payment of IGST | Paid | Refund of IGST paid, subject to applicable rules and eligibility. | The cited guidance describes this as the alternative to export without payment under LUT or bond. |
| Export without payment under bond or LUT | Not paid | Refund of eligible accumulated input tax credit, subject to applicable rules and eligibility. | For service exports without payment of IGST, the CBIC FAQ says an LUT or bond is required under Section 16(3) of the IGST Act read with Rule 96A of the CGST Rules. |
The route affects cash flow and the type of refund sought; neither is universally preferable. Check current eligibility, restrictions, filing and refund procedures for your circumstances. The CBIC sectoral FAQ describes the broad routes, while GST portal GSTR-1 guidance provides reporting context. Neither should be treated as a complete, case-specific filing checklist.
Include the required invoice particulars and export endorsement
Rule 46 sets out the general tax-invoice particulars. For a software or IT service export, check the live rule and applicable amendments while configuring your invoice template. The general particulars include:
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- CONSECUTIVELY NUMBERED: Large 6-digit numbers in the upper right hand corner help you thumb through orders quickly
- Supplier’s name, address and GSTIN.
- A consecutive serial number unique for the financial year and within the prescribed character constraints, and the issue date.
- Recipient identity and address particulars.
- Service Accounting Code and a description of the service.
- Total value and any other particulars applicable to the transaction.
The export proviso also calls for the recipient’s name and address, delivery address and country of destination. Use the endorsement matching the route selected:
- IGST paid: “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX”
- Without payment under bond or LUT: “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”
Keep the prescribed wording intact in the invoice. These are the Rule 46 export endorsements; the applicable one depends on the route. Confirm the live text before using it. See CBIC’s CGST Rules, including Rule 46.
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Check invoice timing, reporting and e-invoicing separately
Issue the invoice within the applicable time limit
CBIC’s invoice-rules guidance states that a tax invoice for taxable services is generally issued within 30 days from the date of supply, subject to specified exceptions. Check the applicable rule and transaction facts for your situation; the general period does not answer every timing question. See CBIC’s invoice-rules guidance.
Report the export and verify e-invoice coverage
GST portal GSTR-1 guidance treats exports generally as zero-rated inter-State supplies and describes their reporting context. Rule 46 also addresses electronic invoicing, including an IRN-embedded QR code where the prescribed e-invoice mechanism applies. The cited guidance does not establish whether a particular exporter is covered or exempt. Verify current e-invoice requirements separately before issuing invoices; do not infer coverage from export status alone. See GST portal GSTR-1 guidance and Rule 46 of the CGST Rules.
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